信息不对称与电子商务的发展

本文认为,信息不对称引致的信用缺失是制约电子商务发展的重要因素,发展我国电子商务除了继续加强基础设施建设外,建立和完善社会信用体系,提高信用度是必不可少的重要方面。文章提出,要建立良好的信息沟通渠道和机制,使信息公众化、公开化;提高企业组织化程度;制定企业信用评价制度:健全法制,约束企业交易行为,提高其信用度;消除信息不对称,促进我国电子商务健康发展。     

马克思社会再生产理论对我国宏观调控的启示

我国投资问题一直受到学术界的高度关注。通过运用马克思社会再生产理论,建立了投资率理论模型,系统地揭示了影响投资率大小的因素,以及这些因素对投资率的影响态势,并利用中国和美国的相关数据,比较分析了影响中美两国投资率高低的主要因素。最后结合实际,提出解决中国投资率过高的政策取向:降低转移不变资本占国民收入的比例及其增长速度,提高产业集中度以减少中间投入的比例,提高劳动者报酬占国民收入的比例,调整产业结构以降低生产资料生产部门的固定资产消耗的比例,以及转变政府职能。     

A Nietzschean re‐evaluation of values as a way of re‐imagining business ethics

Whereas a range of business and management scholars have argued that business is in an ethical crisis, Nietzsche makes it possible to see that it is ethics itself that is in crisis, and that only as the crisis in ethics is dealt with can ethics in specific areas such as business be addressed. Nihilism is the name that Nietzsche gives to the crisis in ethics. The failure to fully appreciate nihilism and its pervasiveness as the root cause of the problem, as evident in the perpetual quest to obliterate nihilism through the creation of ethical frameworks and foundations, has plunged business and ethics scholarship in the field, ever deeper in the quagmire of nihilism. In response to nihilism, Nietzsche offers a re‐evaluation of all values. To re‐evaluate all values means to accept nihilism and see it as a basis for questioning taken for granted assumptions that have supported the notion of ethics or values in order to re‐imagine an ethics which is responsive to the crisis of nihilism. The paper thus proposes that rather than trying to invent new ethics or ethical foundations, or figuring out “how” to be ethical, we need to turn our attention on the “why to be” of ethics.     

Those in Power: On the Role of Owners in Swedish Business

The aim of this essay is to study control in business: to focus on the role of owners in Swedish reality in the light of theories on control. Control in Swedish business is analysed by way of cases reflecting contemporary lines of development: industrial transformation in the countryside at the turn of the century and merger on a national level in the 1980s. In both cases, control was in the hands of owners. In the first case the owner was a family, in the second it was an investment company. The aim of the former was to promote local growth: to preserve an industrial site in the countryside. For the latter, it was to promote economies of scale: to maximise profits. Such a shift in policy, following the transfer of ownership from families to institutions, seems to be more characteristic of Swedish development than a Chandlerian shift from owners to managers. Owners tend to conceal their control though. More often than not, information on their strategy is lacking in external sources.     

Constructing the culinary consumer: transformative and reflective processes in Italian cookbooks

This paper explores how culinary texts operate in both performative and transformative senses in relation to wider societal norms of gender and cultural capital. As such, the paper explores changes to the way in which the culinary consumer is presented in British Italian cookbooks from 1954 to 2005. Across the period, we see a shift in the gendered representation of the culinary subject, from a housewife in the period 1954–1974, to a working mother from 1975 to 1986, and most recently as male or female cook from 1987 to 2005. We also see shifts in representation of cultural capital in these same periods from learning new cooking skills, to adapting existing cooking skills to displaying skills in shopping and product selection. In charting these changing discourses, we find that whilst reflecting wider culinary culture, these cookbooks also act in a transformative sense to promote (and indeed require) specific enactments of gender and cultural capital.     

商贸流通服务业影响力政策分析

重新认识和充分发挥商贸流通服务业的影响力已成为新世纪国内外关注的重大前沿问题,更是践行科学发展观、转变发展方式、落实中央一系列战略意图的全局性问题。商贸流通服务业影响力是商贸流通服务业直接贡献和间接贡献(外溢效应或外部性)的总称。以往商贸流通服务业影响力被低估,与忽视其溢出效应有直接关系。商贸流通服务业的外溢效应对于提高国民经济运行质量、优化国民经济流程、调整国民经济结构、扩大国内需求、增进社会总福利等全局性的潜移默化的影响能力,可能远远大于它所提供的直接贡献,低估这种外溢效应是长期以"来重生产、轻流通"的真正原因之一。     

The emergence of new Islamic economic and business moralities

This article aims to explore the sources of the observed transformation in the embeddedness of economic, business, and financial practices of Muslim individuals in comparison to premodern period Muslims. It argues that the predomination of instrumental reasoning in modern times, as opposed to substantive morality in everyday practice, is one of the main reasons behind the transformation of embeddedness of Muslim individuals. Instrumental reasoning, being the dominant methodology, leads to diminished submergence in social relations; that is not limited to interpersonal relationships, but further extended to the core religious acts. How such an emergent economic and business morality is reconciled with the Islamic substantive morality is examined. It is argued that “transformation of exception into norm” is the main method used to reconcile instrumental reasoning with Islamic law in fulfilling religious obligations, at least in terms of fulfilling the form and in complying with the necessities of modern life. This has led to the emergence of new economic and business moralities.     

Leveraging the Diaspora for Africa’s Economic Development

ABSTRACT

African countries need to engage their diasporas in industrialized countries to provide much needed human, social, and financial capital to help with their economic development. For Africa’s economies to successfully transition from their current state of commodity-dominated production to high value-added production, governments in the continent must design and implement strategies to harness their grossly underutilized diaspora in developed countries. For the most part, the diaspora’s contribution to development has been viewed only in terms of remittances that go primarily to support families. In this paper, we provide a broad overview of some of the diaspora friendly policies that can help engage the African diaspora in the economic development of their respective countries of origin (COOs). Governments in the COOs need to move beyond seeing the diaspora as simply a source for remittances, and engage them in a meaningful way to provide them with a sustainable competitive advantage in the global battle for talent. There needs to be a move beyond simple calls to patriotism, and into engagement that leads to a mutually beneficial relationship between the diaspora and its COO. We conclude by pointing out some of the steps that can be taken in this regard to engage with the diaspora in a mutually beneficial relationship.     

Optimization Modeling for Logistics: Options and Implementations

Logistics optimization has significantly grown in popularity over the last few decades. Improvements in computing power, modeling software, and the willingness of companies to invest time in the modeling effort have allowed models that were once too unwieldy to solve to optimality to be solved quickly. This has led to a more wide‐spread recognition by logistics managers of the potential advantages of using optimization. The scope of logistics optimization in companies and organizations has expanded to address strategic, tactical, operational, and collaborative decision making. Spreadsheets, an analytical tool familiar to managers, have played a crucial role in the expanded modeling efforts of companies. Although optimization’s role in logistics has grown tremendously, there still are areas that remain to be explored that will allow it to achieve an even larger and more successful role in the management of companies. Additionally, there are some models that are still too large or too complex to currently solve to optimality, despite the advances in computing power and modeling/solving software.     

The Determinants of New Firm Formation in UK Construction: Evidence from Quarterly VAT Registrations

This paper examines the ways in which industry-specific and macro-economic factors combine to lead to variations over time in the rate of new firm formation in the UK construction industry. The paper corroborates findings from elsewhere which suggest that housing wealth may be an important source of collateral for individuals seeking to raise the finance necessary to start up in business. The analysis of industry-specific influences supports the hypothesis that formation activity in construction is responsive to variations in the relative returns to entrepreneurship     

对高校后勤社会化改革的回顾与思考

成都理工大学后勤社会化改革取得了极大成绩。成绩的取得主要源于后勤工作坚持走改革创新之路,不断推进后勤社会化;坚持走持续发展之路,不断提高后勤凝聚力;坚持走服务至上之路,不断巩固后勤社会化改革新成果。当然在后勤社会化改革中也存在一些不足,为此我校后勤工作应进一步理顺甲乙方及大后勤管理职能,加强外聘员工聘用的过程管理、改进后勤服务实体的自主创新能力等。     

全媒体时代广告教育新模式建构

为应对全媒体时代广告教育新问题,文章提出构建广告教育新模式的基本路径:确立"三观"统合式培养观,建构大广告教育新模式;根据广告学科新定位,建立跨学科整合的课程体系;建立以能力培养为核心、更富实效的广告实训体系;广告教学要加强新媒体研究,善用新媒体于教学之中。     

Teaching Managers to Respond Ethically to Organizational Crises: an inquiry into the case method

Many managers now routinely receive training in business ethics using the case method. However the efficacy of this training has not been studied. Organizational crises, in the form of cases which present managers with ethical dilemmas, are commonly used to illustrate principles in business ethics courses. As illustrated in the classroom, these organizational ethical crises often result in severe financial consequences for the organization involved such as litigation or bankruptcy. The present study assessed the potential of the case method for teaching managers to respond ethically to organizational crisis. The author also assessed the role of organizational and ideographic factors in determining which managers would choose to act. Managers who had received classroom training in ethical case analysis were compared to those who had not. The majority in both groups of managers chose to take action when confronted with ethical dilemmas. However, managers who had received ethical training were more likely to act in some ethical situations than managers who had not. The ethical culture of an organization and the gender of the managers was also found to influence managerial action in response to ethical dilemmas.     

Doin' business in an African country (business ethics and capitalism in a poor country)

The African business practice of ‘kalabuleism’, like capitalism, has at the basis of its business ethics, the belief that it is not wrong to maximise profits. Any system of distribution or marketing that permits businessmen and women to maximise profits in the sale or distribution of basic goods that are in short supply is bound to aggravate the situation for an already starving people such as are to be found in Africa. The adoption of wholesale capitalism in conditions of acute shortage of basic (as well as non-basic) goods, is unconducive to the invention or practice of or belief in Akan-like or Christian-like ethics. Hence, central planning with respect to the necessities of life seems to me to be necessary in many parts of the Third World; and the African attempt to revolutionalize business ethics merely by means of coup d'etats, is likely to be counter-productive.     

The competitive approach to purchasing in the metallurgical industry in the autonomous region of Asturias (Spain)

A general analysis of the literature on purchasing highlights a series of management changes that have occurred which constitute what we consider to be a competitive approach to the whole business of Purchasing. We have selected what seem to us to be the most significant basic tendencies from within this general approach to carry out research to measure the extent to which this new approach is being implemented in the metallurgical industry in the Autonomous Region of Asturias (Spain). The hypotheses that define the competitive approach to purchasing are first defined, and are then confirmed or rejected, depending on the preponderant behaviour of companies in the industrial sector. Results lead to the conclusion that the industrial sector in question is not completely following the tendencies defined in the research.     

Methodological considerations in the use of electroencephalographic techniques in advertising research

This paper focuses on methodological concerns of interest to advertising researchers who seek to employ electroencephalographic (EEG) methods for assessing the impact of advertising stimuli. It is suggested that the validity of EEG applications in advertising research needs to be demonstrated on the basis of examining relationships between EEG measures and more traditional measures of evaluating advertising effectiveness. More attention needs to be focused on determining the content-specific cues that engage the viewer's attentional processes. Further research is necessary to determine hemispheric differences in processing emotional cues in advertising stimuli and relationships between subjective reactions to advertising stimuli and lateralized differences in activation patterns. It is suggested that individual differences in hemispheric preferences may be related to response to advertising stimuli and that computersimulated brain topographical techniques may by useful in revealing shifts in region-specific activation patterns during exposure to advertising stimuli such as television commercials.     

Transformation of Islamic Work Ethic and Social Networks: The Role of Religious Social Embeddedness in Organizational Networks

The aim of this study is to explore the influence of religious beliefs on social or work-related ties of managers who are member of organizational networks representing two different ideologies (religious and secular) in Turkey. In this research, the emergence of secular and devout entrepreneurs is considered as a phenomenon, and special attention is paid to religious transformation and secularism in Turkey. Social network analysis method is used to define the nature of communication links among 80 chairmen who are the members of two conflicting and dominant groups in Turkish business system. The findings show that Protestant work ethic suggested by Weber with regard to Christianity have attained a similar place over the past decade in Islamic organizational networks. The concern of political power in religion leads to organizational networks being nourished by religious norms and creeds in many developing countries. Especially in societies like Turkey where the state is dominant in the business life, organizations and managers prefer to be included in religious networks to make close contacts with the state. Another significant finding is that efforts of the members of religious networks—in spite of their relatively closed characteristics—in terms of being at the center of a network and taking the brokerage role, are highly developed on the contrary to the literature.     

构建我国多层次证券市场体系的思路与对策

本文认为,分层次的证券市场结构适应于企业不同成长阶段的融资需求,能促进资本市场及整个经济的快速发展;我国证券市场体系过于单一,无法满足不同类型融资者和投资者的需求,严重制约了我国经济的发展。文章提出了构建我国多层次证券市场体系的思路即尽快合并沪、深两个证券交易所,形成一个主板市场;推出创业板市场,完善资本市场结构;恢复和发展柜台交易市场,形成区域性的柜台交易市场与全国性证交所市场、创业板市场相互补充的多层次资本市场体系。     

Areas of Corruption in the Distribution of Foreign-Made Goods Where a Firm's Size and Origin Play a Role: The Russian Experience

Drawing on interview evidence, this article explores areas whereby business corruption in Russia affects distributors of foreign goods with both local and foreign ownership and whether its effects on distributors of small and large sizes vary. The findings reveal the areas of corruption wherein distributors of foreign goods in Russia are most likely to be affected and suggest that, though widespread in Russia, corruption may have far greater effect on smaller distributors as compared to large firms. Large distributing firms can avoid involvement in corruption in some of the areas explored. This in turn may limit small-sized foreign manufacturers' capability to compete in this market, as they are most likely to be able to contract only to small-sized distributors. The study presents findings that are based on interviews with the distributors of foreign-made goods operating in Russia. The findings of the study can help to explain activities of corruption as related to the size of business firms involved in distribution of foreign products in Russia. Hence, its value to firms contemplating export to Russia. The research can also be considered a valuable platform for further research in this field.     

Environmental Management Accounting: A Case Study Research on Innovative Strategy

The aim of this paper is to conduct an in-depth study on environmental management systems developed in the ceramic tiles sector. This study is conceived as an improvement on a previous survey related to an environmental diagnosis of the ceramic tiles sector where some incongruities between environmental explicit speeches and environmental actions were detected. Such incongruities revealed that firms assumed to be highly environmental committed while from facts this commitment was not so high proved. So, it was necessary to introduce case study research methodology to clarify and to understand the reasons of these inconsistencies. The main objectives of our case study research are two. The first one consists in determining the relationship between firms and environment, analysing environmental positions in companies assumed in their environmental strategy and their environmental behaviour reflected in facts, while the second one attempts to establish the role played by the accounting information system in the environmental management systems of the companies in the sector. Our case study research reveals the elaboration of a larger amount of environmental accounting information for internal use than for external one. This fact is due not only to the inexistence of regulations about environmental disclosures in Spain, at that time, but also to the importance of environmental internal accounting information for management which supports the prevalence of decision-usefulness theory in the implementation of environmental management systems.Lecturer of Management Accounting in the Department of Finance and Accounting of the University Jaume I of Castellon (Spain). PhD in Business Management, with a focus on Environmental Management Accounting. Participant in several research funding programmes related to Environmental Management in Spain, Scotland and Guatemala.